If a return provided for herein is not made and the tax is not remitted to the treasurer by the due date there shall be assessed a penalty of five percent of the amount of the tax; and if the return is not made and the tax is not remitted on or before the last day of the month following the due date there shall be assessed a total penalty of fifteen percent of the amount of the tax, and if the return is not made and the tax is not remitted on or before the last day of the second month following the due date there shall be assessed a total penalty of twenty-five percent of the amount of the tax under this section. No penalty so added shall be less than five dollars. (Added by Amended Ord. 09-019, Apr. 8, 2009, Eff date July 1, 2009).